Ques:955 : Can I Appoint an authorized signatory in GST Registration of a Proprietorship firm who can do Biometric Aadhar Authentication at Facilitation Center.

Ans: As per the FAQ of Goods and Services Tax both the Proprietor and Primary Authorized Signatory are required to go to designated GST Suvidha Kendra for Biometric Aadhaar Authentication. The relevant question is shown below

Link: https://tutorial.gst.gov.in/userguide/registration/General.htm

Ques: How it so happened that in this budget 2025 presented except Customs duties, there is no mention of gat tax span rates. Etc.? Why?

Ans: They will soon be notified separately

Ques: 953: Order issued and 120 days passed. On expiry of 90 days, officer issued for bank attachment and took some amount available in the account at that time. Also took some credits from ITC credit ledger. Even after this, there are some tax demands pending to be collected. Can we request the officer to collect the remaining dues from the ITC ledger?

Ans:A per section 79 of the CGST Act, the proper officer may deduct the amount so payable from any money owing to the person which may be under the control of the proper officer

Thus, in this regard, only a request can be made to the concerned officer and it is upon his discretion to allow the recovery of the remaining amount/ dues from the ITC ledger.